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National Supply's shareholders' equity included the following accounts at December 31, 2017: Shareholders' Equity (s in millions) Common stock, 6 million shares at $1 par Paid-in capital-excess of par Retained earnings $6,000,000 48,000,000 97,000,000 Required: 1. National Supply reacquired shares of its common stock in two separate transactions and later sold shares. Prepare the entries for each of the transactions under each of two separate assumptions: the shares are (a) retired and (b) accounted for as treasury stock Reacquired 460,000 shares at $11 per share. Reacquired 460,000 shares at $8.50 per share. Sold 320,000 shares at $10 per share (assume PIFO Cost). February 15, 2018 Pebruary 17, 2019 November 9, 2020 2. Prepare the shareholders' equity section of National Supply's balance sheet at December 31, 2020, assuming the shares are (a) retired and (b) accounted for as treasury stock. Net income was $19 million in 2018, $21 million in 2019, and $23 million in 2020. No dividends were paid during the three-year period. Complete this question by entering your answers in the tabs below Req 2 Req 18 Req 1A Prepare the entry for each of the transactions given in the requirement above. Assumed transaction/event, select "No Journal entry required" in the first account field. Enter your answers in shares are retired. (If no entry is required for a whole dollars.) Next > Prev1 of 2 Saved Help Save& Exit Sub February 15, 2018 Reacquired 460,000 shares at $11 per share. Reacquired 460,000 shares at $8.50 per share. Sold 320,000 shares at $10 per share (assume FIFO cost). , 2019 November 9, 2020 2. Prepare the shareholders' equity section of National Supply's balance sheet at December 31, 2020, assuming the shares are (a) retired and (b) accounted for as treasury stock. Net income was $19 million in 2018, $21 million in 2019, and $23 million in 2020. Na dividends were paid during the three-year period. Complete this question by enkering your answers in the tabs below. 17 Req 2 Req 18 Req 1A Prepare the shareholders' equity section of National Supply's balance sheet at December 31, 2020, assuming the shares are (a) retired and (b) accounted for as treasury stock. Net income was $19 million in 2018, $21 million in 2019, and $23 million in 2020. No dividends were paid during the three-year period. (Enter your answers in whole dollars.) Retirement Treasury Equity Paid-in capital: Total shareholders' equity (Prey 1 of 2 Next >